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TMI Blog2011 (8) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... oods manufactured by it, wherein the freight charges incurred on transportation of the said goods from the factory to depots were not included which were recovered later on from its customers on depot sale basis - the present appeals have been filed by the Revenue as an abundant caution so that the impugned order does not attain finality till the decision in review petition filed by the department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaring therein the sale value of the goods manufactured by it, wherein the freight charges incurred on transportation of the said goods from the factory to depots were not included which were recovered later on from its customers on depot sale basis. The department proposed to recover the said excise duty irrespective of depot sale on average amount incurred from factory gate to depot which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise(Appeals). 3. In the grounds of appeal, it is contended by the Revenue that the relied upon decision of the Hon ble Supreme Court in case of VIP Industries Ltd. vs. CCE, Aurangabad reported in 2003 (155) ELT -8(SC) has been referred by the Commissioner of Central Excise, Nasik to the Central Board of Excise & Customs, New Delhi for filing of review petition before the Hon ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, there is no force in the department s appeals which needs to be dismissed. 5. Heard both sides. We find that the present appeals have been filed by the Revenue as an abundant caution so that the impugned order does not attain finality till the decision in review petition filed by the department. It is submitted by the ld.SDR that the review petition filed by the department was dismissed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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